Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N341512: The tariff classification of the Watchtower from India
| HTS: 9105.91.80, 30¢/each + 6.9% on case + 5.3% on battery, "Other clocks: other: electrically operated: other." |
| Item: The Watchtower is a quartz analog clock that is housed in a wood clock case. The clock has a round dial with hour and minute hands. The face of the clock features Roman numerals I through XII around the periphery corresponding to the hours of the day. The clock is powered by AA batteries. The clock case also serves as a cabinet that features two shelves, wine glass holder stems, and bottle storage. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2024 |
N341229: The tariff classification of footwear from Hungary
| HTS: (1) 6403.91.6090, 8.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for men, youths and boys: other: other: other." (2), (3) 6403.91.9051, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other." (4) 6403.99.6060, 8.5%, "Footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: Other: for men, youths and boys, tennis shoes, basketball shoes, gym shoes, training shoes and the like: other." |
| Item: (1) A closed-toe/closed-heel, above-the-ankle, boys shoe. The external surface area of the upper (esau) consists of cow nubuck leather that is decorated with an embroidered image of a tractor. Two straps across the tongue are secured with hook and loop closures. It has a cowhide leather lining and a rubber or plastics outer sole. (2) A closed-toe/closed-heel, above-the-ankle, girl’s sneaker. The esau and the lining is comprised of cow leather. The footwear has two straps over a tongue that is secured with hook and loop closures on the lateral side. The anti-slip outer soles are made of rubber or plastics. (3) A closed-toe/closed-heel, above-the-ankle, girl’s shoe. The esau is cow’s leather with a cowhide leather lining. The outer sole is made of rubber or plastics. The footwear is secured to the foot with two straps over a tongue and hook and loop closures. This shoe incorporates heel wedges to promote the outward rotation of the foot. (4) A closed toe/closed heel, below-the-ankle, boy’s sneaker. The esau is cow nubuck leather. The footwear features two straps over a tongue and secured with hook and loop closures on the lateral side. The sneakers are leather lined and are decorated with a sewn-on zig-zag applique. The anti-slip outer soles are made of rubber or plastics. |
| Reason: (3) Because this style is readily wearable by the general population, is not custom made, and is manufactured for both feet in a variety of sizes, it is considered footwear classifiable in chapter 64, and not an orthopedic appliance. |
| Ruling Date: Aug. 8, 2024 |
N341888: The tariff classification of a rule book from China
| HTS: 4901.99.0070, 9903.88.15, free + 7.5%, "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound books.” |
| Item: A rule book for the role-playing game Shadowrun, 6th edition. The book is hardcover and contains 344 pages. In order to play the actual game, dice, maps, figures and record sheets are required. This ruling only takes into consideration the books when imported separately. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2024 |
N341607: The tariff classification of surface covered plywood panels from China
| HTS: 4412.33.5700, 9903.88.03, 8% + 25%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Other (than Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply)." |
| Item: Multilayer wood panels measuring 4 feet wide by 8 feet long and 18mm in thickness. The panels are constructed of seven layers or plies of eucalyptus (a non-coniferous wood) wood, none of which exceeds 6mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The panels are overlaid on both outer surfaces with a layer of particle board that measures approximately 2mm in thickness. The particle board obscures the grain of the eucalyptus wood beneath it. |
| Reason: The term “surface covered,” as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints, or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material. This note specifically provides that plywood of heading 4412 may be surface covered with a variety of materials, including “other material”, which includes particle board. The particle board merely enhances the properties of the plywood. As the particle board obscures the grain of the eucalyptus, the panels will be classified as plywood that is surface covered with a material that obscures the grain of the face ply. |
| Ruling Date: Aug. 9, 2024 |
N341228: The tariff classification of footwear from Hungary
| HTS: (1), (2) 6403.91.6090, 8.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for men, youths and boys: other: other: other." (3), (4) 6403.91.9051, 10%, "ther footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other." |
| Item: (1) A closed toe/closed heel, boy’s, above the ankle shoe. The upper has two straps that are secured on the lateral side with hook and loop closures. The esau is composed of cow leather that is decorated with an embroidered man in a car. The rubber/plastics outer sole has a special heel that promotes the outward rotation of the foot. This shoe incorporates heel wedges to promote the outward rotation of the foot. (2) An above the ankle, open toe/closed heel, boy’s shoe. The upper has two straps. One of the straps crossed the top of the forefoot, the other across the top of the foot. Both are secured on the lateral side with hook and loop closures. The esau is composed of cow leather that is decorated with an embroidered shark. The rubber/plastics outer sole has a special heel incorporating heel wedges that promotes the outward rotation of the foot. (3) A closed toe/closed heel, above the ankle, girl’s shoe. The esau consists of cow leather incorporating openings at the top and sides of the foot and decorated with an embroidered image of a bee. The shoe is secured to the foot by a strap with a hook and loop closure. Rubber/plastics make up the outer sole’s composition. (4) An over the ankle, open toe/closed heel, girl’s shoe. The constituent material of the upper is cow leather. The shoe has three straps. Two are secured with buckles and one has a hook and loop closure. The rubber/plastics outer sole has a special heel incorporating heel wedges that promotes the outward rotation of the foot. |
| Reason: (1), (2), (4) Because these styles are readily wearable by the general population, they aren't custom made, and are manufactured for both feet in a variety of sizes, they are considered footwear classifiable in chapter 64, and not orthopedic appliances. |
| Ruling Date: Aug. 9, 2024 |
N339771: The tariff classification of a decorative glass article from China
| HTS: 7013.99.5090, 30%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.: Other glassware: Other: Other: Other: Valued over $.30 but not over $3 each…Other.” |
| Item: A framed glass picture depicting three row-houses on a city street that is made by etching the design on the white glass by laser. There are 10 mini light-emitting diodes (LED) string lights placed behind the glass which provides a soft glowing backlit effect from the houses. The article consists of glass, polyvinyl chloride (PVC) sheet, a medium density fiberboard (MDF) frame, a cork backboard, metal screws, and white and silver paint. The LED string lights are powered by two AA batteries (not included) and are activated by an on-off slide switch. The glass design of the three row-front houses on a city street is the most visible feature of the article. The framed glass picture measures approximately 6.69 inches square by 1.38 inches deep. The unit value of the item is over $.30 but not over $3 each. The glass is soda lime glass and it is not pressed and toughened (specially tempered). One side of the glass has a white matte coating with a reflective silver coating underneath. |
| Reason: The greatest part of the article’s surface area consists of glass; thus, it is the glass that imparts the essential character to the framed glass picture. |
| Ruling Date: Aug. 9, 2024 |
N341320: The tariff classification of a women’s recovery hoodie from China
| HTS: 6110.30.3059, 9903.88.15, 32% + 7.5%, "Sweaters, pullovers, sweatshirts; waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." |
| Item: A women’s recovery zip-up hoodie is constructed from 95% rayon and 5% spandex jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The recovery zip up hoodie features a self-fabric hood with no means of closure; a full front opening with a zipper closure; long hemmed sleeves; kangaroo pockets (one on either side); and a hemmed bottom that reaches to below the waist all the way around. |
| Reason: N/A |
| Ruling Date: Aug. 12, 2024 |
N341993: The tariff classification and country of origin of 2nd and 3rd generation wheel hub units. Correction to Ruling Number N340233
| HTS: (1) 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” (2) 8708.99.5800, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Double flanged wheel hub units incorporating ball bearings.” |
| Item: (1) 2nd Generation Wheel Hub Assemblies and (2) 3rd Generation Wheel Hub Assemblies used in passenger vehicles. The sub-assemblies include flanges, inner ring, balls, cage and other accessories. A wheel hub assembly is a pivotal component in a vehicle's functionality, supporting the weight of the vehicle while enabling smooth rotation of the wheels. By absorbing both axial and radial loads, it maintains stability and balance, crucial for safe driving. The 2nd Generation Wheel Hub Assemblies only include outer flanges, while the 3rd Generation Wheel Hub Assemblies include both inner and outer flanges. |
| Reason: The 2nd Generation Wheel Hub Assemblies are single-flanged. |
| Ruling Date: Aug. 13, 2024 |
N341652: The tariff classification of an aluminum gong assembly from China
| HTS: 8306.10.0000, 5.8%, "Bells, gongs and the like, nonelectric, of base metal … bells, gongs and the like, and parts thereof." |
| Item: Two wall plates and a round red fire alarm gong/bell made of die cast aluminum. The items together form a gong assembly used in a non-electric, hydro-mechanical, sprinkler alarm. The gong will sound automatically when a sprinkler system is activated via water flowing from a wet, or dry, pipe valve pushing water through to extinguish a fire. The gong assembly is typically mounted onto a wall of a building to loudly alert occupants for the need to evacuate due to a fire. |
| Reason: N/A |
| Ruling Date: Aug. 13, 2024 |
N341468: The tariff classification of nonalloy steel coils from Mexico
| HTS: 7210.49.0091, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width. |
| Reason: N/A |
| Ruling Date: Aug. 13, 2024 |